内蒙古自治区人民政府办公厅关于印发2004年全区消防工作责任状考核验收方案的通知
内蒙古自治区人民政府办公厅
内政办字〔2004〕400号
内蒙古自治区人民政府办公厅关于印发2004年全区消防工作责任状考核验收方案的通知
各盟行政公署、市人民政府，自治区各有关委、办、厅、局，各有关企业、事业单位：
经自治区人民政府同意，现将自治区公安消防总队组织制定的《2004年全区消防工作责任状考核验收方案》印发给你们，请结合实际认真组织实施。 二○○四年十一月十八日 2004年全区消防工作责任状 考 核 验 收 方 案 为了认真检查各地落实消防工作责任状和火灾隐患“大排查、大整改，保安全”等专项治理活动情况，总结经验，表彰先进，改进工作中存在的问题，从而进一步做好全区的消防工作，自治区人民政府将组织有关部门，对各盟市和大兴安岭林管局、呼和浩特铁路局、内蒙古民航系统进行考核验收。为此，特制定本方案。
一、考核依据 2003-2005年内蒙古自治区消防工作责任状，《内蒙古自治区人民政府办公厅关于开展未经消防验收或验收不合格擅自投入使用建筑工程专项整治工作的通知》(内政办字〔2003〕400号)，《内蒙古自治区人民政府办公厅关于开展火灾隐患集中整治“百日会战”活动的通知》(内政办字〔2004〕56号)，《自治区安全生产委员会转发国务院安全生产委员会〈关于集中开展火灾隐患排查整治工作方案〉的通知》(内安委会〔2004〕16号)，自治区公安厅、安全生产监督管理局《关于印发〈关于深入开展人员密集场所消防安全专项治理的实施方案〉的通知》(内公通字〔2004〕50号)。
二、考核范围 全区12个盟市，大兴安岭林管局、呼和浩特铁路局、内蒙古民航系统。
三、考核时间 2004年11月25日至12月10日。
四、分组情况 第一组：自治区监察厅、文化厅、财政厅各1人，自治区公安消防总队2人，共5人； 考核单位为呼伦贝尔市、兴安盟、通辽市、赤峰市、大兴安岭林管局，共5个单位。 第二组：自治区安全生产监督管理局、建设厅、广播电影电视局各1人，自治区公安消防总队2人，共5人； 考核单位为呼和浩特市、乌兰察布市、鄂尔多斯市、锡林郭勒盟、内蒙古民航系统，共5个单位。 第三组：自治区民政厅、旅游局、工商行政管理局各1人，自治区公安消防总队2人，共5人； 考核单位为包头市、巴彦淖尔市、乌海市、阿拉善盟、呼和浩特铁路局，共5个单位。
五、考核内容 (一)2003-2005年内蒙古自治区消防工作责任状中规定的任务，包括：城镇消防规划编制、消防基础设施建设、消防车辆装备建设、消防经费投入及消防宣传工作开展情况； (二)2004年开展火灾隐患“百日会战”活动、火灾隐患“大排查、大整改”活动、人员密集场所消防安全专项治理及未经消防验收或经验收不合格投入使用建筑工程专项治理的情况。
六、考核方法 (一)各盟市以考核验收盟行政公署、市人民政府及盟市所在地城市人民政府为主，大兴安岭林管局、呼和浩特铁路局、内蒙古民航系统除检查机关外，以所在地为主； (二)考核验收财政、城建、民政、消防等对口部门时，上述对口部门应做好相应准备； (三)专项治理工作验收时，专项治理领导小组成员单位参加汇报，相关部门陪同检查验收； (四)考核验收将采取听取汇报、查阅文件资料、对照实物和抽查重点单位相结合的方法进行，考核验收工作结束后，考核情况将在全区范围内予以通报。 《全区2004年消防工作责任状考核验收细则》由自治区公安消防总队另行制发。
Interpretation of Circular No.698
Jian Sun
Background
In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.
The promulgation of Circular No.698 Guoshuihan 2009
On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .
Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.
In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:
(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or
(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.
(1) Share Transfer Contract or Agreement.
(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;
(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;
(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.
(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.
(6)Other relevant documents required by Taxation Authorities.
Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.
In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.
In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.
Influence to the Oversea IPO’s and M&A
As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).
国税函 2009（698）号解读
Interpretation of Circular No.698
发布背景
